home
Home
code
Code
Code
Index
law
Laws (4)
New Laws (4)
help_center
Help
Help
About Us
ecode
ecode
search
Login
Town/Village of East Rochester, NY
chevron_right
2022-05-12
info
chevron_right
Part II, General Legislation
chevron_right
Chapter 170 Taxation
Part I, Administrative Legislation
Ch 1
General Provisions
Ch 4
Architectural Review
Ch 7
Building Inspector
Ch 11
Continuity of Government
Ch 13
Defense and Indemnification
Ch 15
Ethics, Code of
Ch 19
Fire Prevention, Division of
Ch 24
Local Laws, Adoption of
Ch 30
Police Department
Ch 32
Publication of Minutes and Notices
Ch 33
Purchasing
Ch 34
Records
Ch 38
Salaries and Compensation
Ch 40
Smoking
Ch 42
Traffic Violations Bureau
Ch 43
Tree Committee
Ch 45
Village Administrator
Ch 46
Village Government
Part II, General Legislation
Ch 50
Adult Use Establishments
Ch 54
Alcoholic Beverages
Ch 56
Amusement Centers and Games
Ch 62
Bingo
Ch 65
Brush, Grass and Weeds
Ch 67
Building Construction and Fire Prevention
Ch 70
(Reserved)
Ch 72
Burning, Outdoor
Ch 76
Circuses and Carnivals
Ch 79
Curfew
Ch 80
Dining, Outdoor
Ch 81
Dogs and Other Animals
Ch 85
Electrical Standards
Ch 89
Fees
Ch 91
Fire and Burglar Alarm Systems
Ch 93
Firearms
Ch 99
Flood Damage Prevention
Ch 100
Games of Chance
Ch 103
Graffiti
Ch 106
Handbills and Advertising
Ch 109
House Numbers
Ch 111
Housing Standards
Ch 114
Junkyards
Ch 117
Licensed Occupations
Ch 120
Lot Maintenance; Property Damage
Ch 123
Noise
Ch 128
Parades and Processions
Ch 132
Parking
Ch 135
Parks
Ch 139
Peddlers and Solicitors
Ch 143
Poulterers
Ch 144
Rental Dwelling Units
Ch 145
(Reserved)
Ch 148
Satellite Antennas
Ch 149
Secondhand Dealers
Ch 151
Stormwater Management
Ch 152
Sewers
Ch 157
Smoke/Heat Detectors
Ch 159
Snowplowing
Ch 160
Solid Waste
Ch 161
Streets and Sidewalks
Ch 164
Subdivision of Land; Site Plans
Ch 170
Taxation
Ch 170 Art I
Tax on Utilities
§ 170-1
Imposition of tax.
§ 170-2
Definitions.
§ 170-3
Records.
§ 170-4
Returns.
§ 170-5
Payment of tax.
§ 170-6
Estimation of tax in certain cases; hearing; assessment of additional tax.
§ 170-7
Notice procedure.
§ 170-8
Late penalty.
§ 170-9
Refunds.
§ 170-10
Tax to be charged against and paid by utility.
§ 170-11
Enforcement.
§ 170-12
Powers and duties of Clerk-Treasurer.
§ 170-13
Confidentiality of returns; penalties for offenses.
§ 170-14
Disposition of receipts.
Ch 170 Art II
Senior Citizens Tax Exemption
§ 170-15
Grant of exemption.
§ 170-16
Conditions for exemption.
§ 170-17
Filing of forms.
Ch 170 Art III
Residential Improvements Tax Exemption
§ 170-18
Adoption and grant of exemptions; adjustment of previous exemptions.
Ch 170 Art IIIA
Tax Incentive for Deconversion of Multifamily Dwellings
§ 170-18.1
Eligibility for tax rebate.
§ 170-18.2
Calculation of rebate.
§ 170-18.3
Certificate of occupancy required; revocation of rebate.
Ch 170 Art IV
Alternative Veterans Tax Exemption
§ 170-19
Purpose and intent.
§ 170-20
Provisions adopted by reference.
§ 170-21
Maximum exemption granted.
Ch 170 Art V
Persons With Disabilities Tax Exemption
§ 170-22
Grant of exemption.
§ 170-23
Conditions for exemption.
§ 170-24
Additional conditions for exemption.
§ 170-25
Filing of forms.
Ch 170 Art VI
Property Grievance Day
§ 170-26
Grievance day established.
Ch 170 Art VII
Cold War Veterans Exemption
§ 170-27
Intent.
§ 170-28
Provisions adopted by reference.
§ 170-29
Maximum exemption granted.
§ 170-30
Amendments.
§ 170-31
Term of exemption.
Ch 170 Art VIII
Tax Exemption for Volunteer Firefighters
§ 170-32
Legislative intent.
§ 170-33
Grant of exemption.
§ 170-34
Eligibility.
§ 170-35
Grant of lifetime exemption.
§ 170-36
Application for exemption.
§ 170-37
No diminution of benefits.
§ 170-38
Certification.
Ch 173
Unsafe Buildings
Ch 176
Vehicles and Traffic
Ch 178
Vehicles, Junked
Ch 184
Water
Ch 187
Wells, Private
Ch 188
Wireless Telecommunications
Ch 190
Woodburning Stoves and Fireplaces, Freestanding
Ch 193
Zoning
Disposition List
Ch DL
Disposition List
Employee Handbook
Ch EH
East Rochester Employee Handbook
arrow_back
print
Print
email
Email
download
Download
share
Share
add_alert
Get Updates
arrow_forward
Chapter 170
Taxation
[HISTORY: Adopted by the Governing Body of the Town/Village of East Rochester as indicated in article histories. Amendments noted where applicable.]
Article I
Tax on Utilities
chevron_right
§ 170-1
Imposition of tax.
chevron_right
§ 170-2
Definitions.
chevron_right
§ 170-3
Records.
chevron_right
§ 170-4
Returns.
chevron_right
§ 170-5
Payment of tax.
chevron_right
§ 170-6
Estimation of tax in certain cases; hearing; assessment of additional tax.
chevron_right
§ 170-7
Notice procedure.
chevron_right
§ 170-8
Late penalty.
chevron_right
§ 170-9
Refunds.
chevron_right
§ 170-10
Tax to be charged against and paid by utility.
chevron_right
§ 170-11
Enforcement.
chevron_right
§ 170-12
Powers and duties of Clerk-Treasurer.
chevron_right
§ 170-13
Confidentiality of returns; penalties for offenses.
chevron_right
§ 170-14
Disposition of receipts.
chevron_right
Article II
Senior Citizens Tax Exemption
chevron_right
§ 170-15
Grant of exemption.
chevron_right
§ 170-16
Conditions for exemption.
chevron_right
§ 170-17
Filing of forms.
chevron_right
Article III
Residential Improvements Tax Exemption
chevron_right
§ 170-18
Adoption and grant of exemptions; adjustment of previous exemptions.
chevron_right
Article IIIA
Tax Incentive for Deconversion of Multifamily Dwellings
chevron_right
§ 170-18.1
Eligibility for tax rebate.
chevron_right
§ 170-18.2
Calculation of rebate.
chevron_right
§ 170-18.3
Certificate of occupancy required; revocation of rebate.
chevron_right
Article IV
Alternative Veterans Tax Exemption
chevron_right
§ 170-19
Purpose and intent.
chevron_right
§ 170-20
Provisions adopted by reference.
chevron_right
§ 170-21
Maximum exemption granted.
chevron_right
Article V
Persons With Disabilities Tax Exemption
chevron_right
§ 170-22
Grant of exemption.
chevron_right
§ 170-23
Conditions for exemption.
chevron_right
§ 170-24
Additional conditions for exemption.
chevron_right
§ 170-25
Filing of forms.
chevron_right
Article VI
Property Grievance Day
chevron_right
§ 170-26
Grievance day established.
chevron_right
Article VII
Cold War Veterans Exemption
chevron_right
§ 170-27
Intent.
chevron_right
§ 170-28
Provisions adopted by reference.
chevron_right
§ 170-29
Maximum exemption granted.
chevron_right
§ 170-30
Amendments.
chevron_right
§ 170-31
Term of exemption.
chevron_right
Article VIII
Tax Exemption for Volunteer Firefighters
chevron_right
§ 170-32
Legislative intent.
chevron_right
§ 170-33
Grant of exemption.
chevron_right
§ 170-34
Eligibility.
chevron_right
§ 170-35
Grant of lifetime exemption.
chevron_right
§ 170-36
Application for exemption.
chevron_right
§ 170-37
No diminution of benefits.
chevron_right
§ 170-38
Certification.
chevron_right